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Ekonomi Keuangan Syariah dan Akuntansi Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468817     EISSN : 30468124     DOI : 10.61132
Core Subject : Economy, Education,
Economics, Econometrics & Finance Mathematics Other
Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli, dan Oktober. Misi Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 103 Documents
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Analisis Kinerja Keuangan pada Pemerintah Kota Medan Dola Malau; Anggiat Situngkir
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i4.1622

Abstract

This study aims to analyze the financial performance of the Medan City Government based on six key indicators: (1) growth ratio, (2) degree of fiscal decentralization ratio, (3) regional financial dependency ratio, (4) regional financial independence ratio, (5) regional original revenue (PAD) effectiveness ratio, and (6) regional financial efficiency ratio. The research employs a quantitative descriptive method using secondary data obtained from the Medan City Government’s budget realization reports over the study period. The analysis results indicate that the financial performance of the Medan City Government shows fluctuations across several aspects. The growth ratio reveals an unstable trend, indicating inconsistency in the increase of revenue and expenditure. The degree of fiscal decentralization ratio is 36.66%, suggesting a moderate contribution of PAD to total regional income. The regional financial dependency ratio stands at 61.64%, while the financial independence ratio reaches 59.54%. The PAD effectiveness ratio of 81.36% reflects fairly effective revenue management, and the financial efficiency ratio of 98.44% indicates that financial management has been carried out efficiently. Overall, these findings demonstrate that while Medan City’s financial performance is relatively sound, there remains room for improving fiscal independence and stability.
Peran Pembiayaan Syariah dalam Memberdayakan Usaha Mikro, Kecil, dan Menengah (UMKM) di Sektor Perdagangan Maulidina Rianti Putri; Aliskan Nazla Sabila; Farrel Al Varo Narendra
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i4.1660

Abstract

This study aims to examine how Islamic financing contributes to the empowerment of micro, small, and medium enterprises (MSMEs), particularly in the trade sector. MSMEs play a crucial role as one of the main pillars of the national economy; however, they continue to face various challenges such as limited access to capital, inadequate managerial skills, and low levels of financial literacy. Islamic financing emerges as a solution by applying fundamental Islamic principles, including the prohibition of usury (riba), fairness, and transparency in all financial transactions.The research employs a descriptive qualitative method based on a literature review from various reliable sources. The findings reveal that Islamic financing, through contracts such as murabahah, musyarakah, mudharabah, and ijarah, not only provides access to capital but also offers mentoring and training programs to help entrepreneurs manage their businesses more professionally.The positive impact of Islamic financing can be seen in the improvement of business performance, increased turnover, and enhanced welfare among MSME actors. Furthermore, this system contributes to the stability of the Islamic banking industry and promotes sustainable national economic growth. Therefore, further development of Islamic financing is necessary to expand its reach and benefit a greater number of small and medium enterprises across Indonesia.
Analisis Faktor Fundamental dan Teknikal dalam Mempengaruhi Pergerakan Harga Saham di Pasar Modal Indonesia Ilham Septian; Wahid Risli; Taufiq Ramadhan; Zaini Hakiki; Fitri Yenti
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 3 (2026): Juli: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i3.2339

Abstract

This study aims to analyze the influence of fundamental and technical factors on stock price movements in the Indonesian capital market. The method used is a literature review with a qualitative descriptive approach, utilizing secondary data obtained from various scientific literature sources as well as stock price data from the Investing platform. The results indicate that there are significant variations in stock prices among companies, reflecting differences in fundamental performance such as profitability, capital structure, and company prospects. In addition, from a technical perspective, stock price movements exhibit dynamic fluctuations, including both increases and decreases, influenced by market sentiment and investor responses to available information. The varying levels of stock volatility also indicate differences in investment risk. Trading volume plays an important role as a key indicator in technical analysis, where high volume reflects strong liquidity and investor interest, while low volume indicates limited market activity. Overall, the findings suggest that fundamental and technical factors have a complementary influence in determining stock price movements. Therefore, investors are advised to integrate both approaches in making investment decisions in order to achieve optimal returns while minimizing risk. This study is expected to contribute to the development of capital market research and serve as a reference for investors and academics.
Green Zakat sebagai Instrumen Keuangan Sosial Islam dalam Mendukung Pencapaian Sustainable Development Goals (SDGs) Istivaul Khasanah; Diah Putri Isnaini; Amalia Nuril Hidayati
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 3 (2026): Juli: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i3.2375

Abstract

The achievement of the Sustainable Development Goals (SDGs) in Indonesia continues to face various challenges, particularly those related to poverty, social inequality, and increasing environmental degradation caused by climate change. These conditions highlight the need for an instrument capable of integrating social welfare objectives with environmental sustainability. This article aims to analyze the role of green zakat as an Islamic social finance instrument in supporting the achievement of the Sustainable Development Goals (SDGs). The study employs a descriptive qualitative approach using a library research method through the collection and analysis of various sources, including academic journals, books, official reports, and other relevant documents related to zakat, Islamic social finance, green economy, and sustainable development. The findings indicate that green zakat has significant potential to support the achievement of the SDGs through environmentally based economic empowerment programs, such as sustainable agriculture, reforestation, waste management, and the development of eco-friendly businesses for vulnerable communities. In addition to contributing to poverty alleviation, green zakat can support climate change mitigation efforts and environmental conservation in line with the principles of maqashid sharia. However, its implementation still faces several challenges, including limited public literacy, inadequate regulatory support, and suboptimal governance of environmental-based programs. Therefore, stronger collaboration among government institutions, zakat management organizations, and society is needed to develop a more effective green zakat model. Future studies are recommended to conduct empirical research to measure the impact of green zakat implementation on specific and measurable SDG indicators.
Peran Strategis Konsultan Pajak dalam Pengambilan Keputusan Bisnis pada Perusahaan Berbasis Teknologi: Studi Literatur Bagus Risanto; Dwi Irma Febriani; Iqnatia Septiany Karina
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 3 (2026): Juli: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i3.2403

Abstract

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.
Persepsi Nasabah Tentang Program Layanan Mobile UGT pada BMT UGT Nusantara Capem Labang dalam Meningkatkan Literasi Keuangan Digital di Kalangan Masyarakat Inayatur Rohimah; Anizah Anizah; Mashudi Mashudi
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 1 (2026): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i1.1943

Abstract

The development of digital technology has driven the transformation of financial services, including in Islamic microfinance institutions. One form of innovation is the implementation of mobile banking services, which aims to improve transaction efficiency and digital financial literacy among the public. This study aims to analyze customer perceptions of the Mobile UGT service program at BMT UGT Nusantara Labang Branch and its role in improving digital financial literacy among the public. This study uses a qualitative approach with a descriptive method. Data was collected through in-depth interviews, observations, and documentation of five active customers who have used the Mobile UGT service. The results show that customers generally have a positive perception of the Mobile UGT service. The application is considered easy to use, practical, and able to facilitate various financial transactions such as checking balances, transferring funds, and making payments, without having to come directly to the BMT office. In addition to increasing transaction efficiency, the use of Mobile UGT also contributes to improving customers' digital financial literacy, as reflected in their increased understanding of income and expenditure management, budget planning, utilization of digital transaction features, and awareness of data and account security. However, this study also found several obstacles, mainly related to technical disruptions to the application and internet network limitations. Overall, the Mobile UGT service plays an important role in supporting customers' financial independence and digital financial inclusion. This study recommends strengthening technological infrastructure and continuing education programs to optimize the benefits of digital financial services in the BMT environment.
Dampak Financial Technology (FinTech) dan Bank Digital terhadap Kinerja Perbankan Konvensional di Indonesia Nur Alya Amalia; Lucia Chandra Dewi; Andi Santoso; Muh.Faisal Akbar Amin; Totok Adi Prasetyo
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 1 (2026): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i1.1952

Abstract

This study aims to determine the impact of Financial Technology (Fintech) and digital banking on the overall performance of conventional banking institutions in Indonesia. This research employs a qualitative approach using a comprehensive literature review as its primary method. Data analysis in this study was conducted through an extensive review of various sources, including books, peer-reviewed journal articles, research reports, official websites, newspapers, and magazines, to obtain a holistic understanding of the topic. The results of this study indicate that both Fintech and digital banking significantly affect the performance of conventional banks in Indonesia. Specifically, the effect of Fintech on conventional banking is reflected in a decrease in traditional banking profitability, because Fintech platforms provide alternative channels and competition in credit distribution and financial services. Meanwhile, the effect of digital banking on conventional banking includes improvements in operational efficiency, wider service accessibility for customers, and noticeable changes in customer behavior and expectations. These findings suggest that conventional banks must adapt strategically to remain competitive in the evolving financial ecosystem.
Analisis Komprehensif Instrumen Moneter Syariah: Sukuk, PUAS, dan Repo Syariah untuk Stabilitas Keuangan Islam di Indonesia Annisyah Nur Silalahi; Dita Handayani; Faris Haikal Hasibuan; Reni Ria Armayani Hasibuan
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i4.1958

Abstract

This research offers an in-depth examination of three primary Sharia monetary tools—Sukuk, the Sharia Interbank Money Market (PUAS), and Sharia Repo—aimed at enhancing the resilience of Islamic financial systems in Indonesia. Through a descriptive review of existing literature, the paper details Sukuk as asset-supported securities for medium- to long-term funding, PUAS operations grounded in mudharabah and wakalah agreements for brief interbank dealings, and Sharia Repo via SBSN sell-and-buyback arrangements to streamline Sharia bank liquidity. Results indicate these tools work in tandem to handle surplus funds, curb inflation, and bolster Bank Indonesia's monetary framework absent any speculative practices. Policy recommendations emphasize advancing education efforts, regulatory innovations, and infrastructural upgrades to promote equitable expansion within Sharia finance.
Ekonomi Islam dalam Menjawab Tantangan Ketimpangan Sosial Global Siti Nuraida; Hamdiah Hamdiah; Erwan Setyanor
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 1 (2026): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i1.2043

Abstract

Global social inequality remains one of the fundamental challenges in the contemporary world economic system. The dominance of capitalist economic structures, which emphasize growth and capital accumulation, has proven effective in stimulating economic progress; however, it has simultaneously widened the gap between wealthy and disadvantaged groups at both national and global levels. Meanwhile, socialist economic systems that prioritize income equalization continue to face limitations related to efficiency and innovation. This article aims to examine the role of Islamic economics as an alternative economic framework capable of addressing the challenge of global social inequality. The study employs a qualitative descriptive approach through a literature review of classical and contemporary sources related to global economic systems. The findings indicate that Islamic economics offers a more balanced paradigm by integrating principles of distributive justice, ethical values, and social responsibility within economic activities. Instruments such as zakat, infaq, sadaqah, waqf, along with the prohibition of riba and other exploitative economic practices, serve as essential mechanisms for reducing social inequality. Therefore, Islamic economics holds significant potential as both a normative and practical solution for promoting sustainable global economic justice.
The Effect of Board Diversity on Financial Statement Fraud Salsabila Fitri; Retno Yuni Nur Susilowati
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 1 (2026): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i1.2052

Abstract

Financial statements have an important role in facilitating all forms of economic activity in the private, public, and non-profit sectors. However, in reality, many companies commit financial statement fraud, causing losses to users. With the increasing attention to financial statement fraud, board diversity has become an important aspect in improving corporate financial reporting monitoring and reducing the possibility of fraud. However, previous studies on the effect of this factor on financial statement fraud still show mixed findings, particularly in the food and beverage manufacturing sub-sector in Indonesia. This study aims to analyze the effect of board diversity on financial statement fraud in food and beverage companies listed on the Indonesia Stock Exchange for the period 2021–2023. This study uses a quantitative approach with secondary data obtained from companies' annual reports and financial statements. Board diversity in this study includes board gender diversity, board age diversity, and board education diversity, all of which are measured using dummy variables. Financial statement fraud is measured using the Beneish m-score. Data analysis is performed using multiple linear regression with the Ordinary Least Squares approach. The results show that board age diversity has a significant negative effect on financial statement fraud. These findings indicate that board diversity is one of the factors that can reduce the likelihood of financial statement fraud.

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